Constitution of Appellate Authority (1) The Central Government shall, by notification, constitute an Appellate Authority consisting of- (a) a person who is or has been a judge of a High Court, to be its Chairperson; (b) two members to be appointed from amongst the persons who have been members of the Council for at least one full term and who […]

Professional or other misconduct defined For the purposes of this Act, the expression “professional or other misconduct ”shall be deemed to include any act or omission provided in any of the Schedules, but nothing in this Section shall be construed to limit or abridge in any way the power conferred or duty cast on the

Transitional provisions All complaints pending before the Council or any inquiry initiated by the Disciplinary Committee or any reference or appeal made to a High Court prior to the commencement of the Chartered Accountants (Amendment) Act, 2006, shall continue to be governed by the provisions of this Act, as if this Act had not been amended by

Authority, Disciplinary Committee, Board of Discipline and Director (Discipline) to have powers of civil court For the purposes of an inquiry under the provisions of this Act, the Authority, the Disciplinary Committee, Board of Discipline and the Director (Discipline) shall have the same powers as are vested in a civil court under the Code of Civil Procedure, 1908***,

Disciplinary Committee (1) The Council shall constitute a Disciplinary Committee consisting of the President or the Vice-President of the Council as the Presiding Officer and two members to be elected from amongst the members of the Council and two members to be nominated by the Central Government from amongst the persons of eminence having experience in the field of law, economics,

Board of Discipline (1) The Council shall constitute a Board of Discipline consisting of- (a) a person with experience in law and having knowledge of disciplinary matters and the profession, to be its presiding officer; (b) two members one of whom shall be a member of the Council elected by the Council and the other member shall be nominated by the Central Government

Disciplinary Directorate (1) The Council shall, by notification2, establish a Disciplinary Directorate headed by an officer of the Institute designated as Director (Discipline) and such other employees for making investigations in respect of any information or complaint received by it. (2) On receipt of any information or complaint along with the prescribed fee, the Director (Discipline) shall arrive at a prima facieopinion on

Removal from the Register (1) The Council may remove from the Register the name of any member of the Institute– (a) who is dead; or (b) from whom a request has been received to that effect; or (c) who has not paid any prescribed fee required to be paid by him; or (d) who is found to have been subject at

Register (1) The Council shall maintain, in the prescribed manner, a Register of the Members of the Institute. (2) The Register shall include the following particulars about every member of the Institute, namely :- (a) his full name, date of birth, domicile, residential and professional address; (b) the date on which his name is entered in the Register; (c) his qualifications; (d) whether